JUDGMENT PRAKASH KRISHNA, J. - Challenging the legality and validity of the order dated February 16, 2005 passed by the Trade Tax Tribunal, Meerut in Second Appeal No. 129 of 1999 relevant to the assessment year 1995-96 (U.P.) the present revision has been filed by the Commissioner of Trade Tax and the finding recorded by the Tribunal with regard to the taxability of jute rope has been questioned therein. The Tribunal by the order under revision has held that the jute rope is taxable at the rate of five per cent. In the memo of revision the following questions of law have been raised : 1. Whether Tribunal is justified in assessing the assessee on sales of jute rope at the rate of five per cent while the Notification No. T.T.11/146/XI-7(159)/91-U.P. Act - 15/48 order 95 dated January 31, 1995 prescribes the rate of tax eight per cent ? 2. Whether the Tribunal is justified in assessing the sale of jute rope identical to sale of tat patti and jute bags ? The dealer - opposite party is carrying on the business of sale and purchase of seenk, dori and jute rope, etc. For the assessment year 1995-96, the dealer - opposite party claimed that the said jute rope is taxable at the rate of four per cent as provided for by the Notification No. 7036 dated September 29, 1984. The said notification deals with tapes, niwar (excluding cotton niwar) and laces including cord, string or line used for tying purpose or for drying clothes. The contention of the Department, on the other hand, is that the jute rope is a product of jute and therefore, is taxable under the entry "jute goods" which is taxable at the rate of ten per cent. The Tribunal has recorded a finding of fact that the Department has failed to produce any evidence to show that the jute rope is included in "jute goods". It has followed the various decisions given by the other benches of the Tribunal holding therein that the commodity in question is taxable under the Notification No. 7036 which relates to tape, niwar, etc. The learned standing counsel could not place any material before this court to take a view other than the one taken by the Tribunal. There is no merit in the revision. The revision is dismissed summarily.